Columbus – Auditor of State Keith Faber’s Office released the 2018- 2019 financial audit of Summit County’s Springfield Township. The audit included multiple findings including a finding for recovery totaling $13,378 for an unapproved pay raise and hours worked.
The former Fiscal Officer approved a series of improper payments to the Assistant to the Fiscal Officer.
On May 12, 2016, the Township Board approved the Assistant to the Fiscal Officer, Catherine Dobson, to work 20 hours per week and effective November 9, 2018, increased the approved hours not to exceed 32 hours per week. However, the Board did not approve full-time status, allowing the accrual and usage of leave, nor did it approve to increase the Assistant to the Fiscal Officer hourly rate by $2.05, or $15 per hour.
In 2018, Dobson was overpaid $2,162 due to working 167 hours over the 32 hours the Board approved per week.
The overpayments continued in 2019 when Dobson was overpaid $2,978 for 1,453 hours worked at the unapproved $2.05 increased hourly rate, and $2,902 for 193.5 hours of leave time used at the improper rate. Additionally, she worked 128 hours in excess of the hours the Board approved per week, worth $1,657.
In 2020, she was overpaid $861 for 420.25 hours worked at the unapproved hourly rate, and was overpaid $2,572 for 171.5 hours of leave time used. She also worked 19 hours over her approved hours per week, causing another $246 in overpayments.
A finding for recovery was issued against Assistant to the Fiscal Officer Cathy Dobson for $9,313 and against former Fiscal Officer Sharon Harms for $4,065 both in favor of the Springfield Township General Fund. As Fiscal Officer, Harms authorized the payrolls resulting in improper payments to Dobson, making Harms and her bonding company, Travelers Casualty and Surety Company of America, jointly and severally liable with Dobson for $9,313, and Harms’ $4,065.
Other findings included:
- Noncompliance and Material Weakness for lack of supporting documentation for multiple expenditures;
- Material Weakness for financial reporting, meaning preparation and presentation of financial statements for numerous funds in both 2019 and 2018;
- Material Weakness in regard to errors in the cash reconciliation process; and
- Material Weakness for improperly recorded interfund advances in the accounting system.
A full copy of this report is available online.